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Une Approche Socio-Politique Et Psycho-Cognitive Des Outils De Gestion Comptables Et Financiers

Author

Listed:
  • Muriel Perez

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

  • Sylvie Chalayer-Rouchon

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

  • Christine Teyssier

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

Abstract

Les outils comptables et financiers sont généralement abordés à travers une vision objective. Cette vision rationnelle ne permet pas de prendre conscience des éléments venant agir sur l'outil tels que les objectifs qui lui sont assignés ou la relation à l'acteur. L'article pose une grille de lecture à trois niveaux d'appropriation des outils : rationnel, socio-politique et psycho-cognitif.

Suggested Citation

  • Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Socio-Politique Et Psycho-Cognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00522139, HAL.
    • Handle: RePEc:hal:journl:halshs-00522139
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522139
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    References listed on IDEAS

    as
    1. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
    2. Salavatore Maugeri, 2003. "Du politique dans les organisations," Post-Print halshs-00272195, HAL.
    3. Gérard Charreaux & Philippe Desbrières, 1997. "Le point sur le gouvernement des entreprises," Working Papers CREGO 0970701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    Full references (including those not matched with items on IDEAS)

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